What is an Intra-Corporate Transfer?
An Intra-Corporate Transfer (ICT) is a residence and work permit that allows non-EU nationals to transfer temporarily from a group company outside the European Union to a Dutch group entity in the capacity of manager, specialist, or trainee employee. The permit implements European Directive 2014/66/EU, which harmonises intra-company mobility rules across participating EU Member States and introduces short and long-term mobility rights between them.
For multinational groups managing global mobility into the Netherlands, the ICT permit is an alternative to the Highly Skilled Migrant route and is particularly relevant for time-bound assignments such as regional leadership rotations, technology transfers, and graduate development programmes. Octagon supports client organisations with ICT sponsorship through its recognised sponsor status and Employer of Record services.
How does the Intra-Corporate Transfer work?
The Dutch receiving entity, which must be a recognised sponsor registered with the IND, files the ICT application. The file must demonstrate that the sending and receiving entities belong to the same group of undertakings, that the transferee has been employed by the sending entity for a qualifying period (typically three to twelve months depending on role), and that the assignment conditions meet the salary and role requirements.
The permit is issued for the duration of the assignment, up to three years for managers and specialists and one year for trainees. Within that period, the holder may work short-term in other EU Member States for up to 90 days per 180-day window without further authorisation. For detailed planning of assignment structures and timelines, see the ICT permit guide for 2026 and compare with the HSM visa route.
Who does the Intra-Corporate Transfer apply to?
The ICT permit applies to non-EU managers, specialists, and trainees assigned temporarily from a non-EU group entity to a Dutch group entity within the same corporate group. It is widely used by global technology companies, industrial groups, professional services firms, and engineering multinationals for controlled mobility of strategic staff.
It also applies to mobility within the EU once the permit is granted in the Netherlands, enabling transferees to work short-term in other participating Member States without additional work authorisation. For broader global mobility considerations, including social security and tax coordination, see global mobility compliance in the Netherlands and the EOR onboarding timeline.
When does the Intra-Corporate Transfer not apply?
The ICT permit does not apply where the sending entity is located within the EU, where there is no qualifying group relationship between the sending and receiving entities, or where the role does not qualify as manager, specialist, or trainee under the directive. It also does not apply to permanent local hires, to self-employed professionals, or to short-term Schengen business visits under 90 days.
Researchers transferring under the EU Researcher Directive use a separate residence permit, and EU, EEA, and Swiss nationals do not require ICT permits due to free movement rights. Where the intention is a permanent Dutch hire rather than a time-bound assignment, employers typically use the Highly Skilled Migrant permit instead. Ireland and Denmark are not bound by Directive 2014/66/EU, so mobility to those Member States follows their national immigration rules.